Chapter 2.100
DEPARTMENT OF FINANCE

Sections:

2.100.010    Creation and purpose.

2.100.020    Definitions.

2.100.030    Authority and function.

2.100.035    Council access to financial records and data.

2.100.040    Director.

2.100.050    Appointment of director.

2.100.060    Organization by director.

2.100.070    Transfer of certain powers and duties.

2.100.080    Reserved powers.

2.100.090    Transfer of employees.

2.100.100    Transfer of documents, property, records, etc.

2.100.110    Questions concerning transfers of powers and duties.

2.100.120    Federal and state requirements for receipt and control of funds.

2.100.130    Severability.

2.100.140    Effective date.

2.100.010 Creation and purpose.

There is hereby established a Snohomish county department of finance. It shall be the principal purpose of this department to establish and operate an integrated financial management system or systems to the end that all revenues, expenditures, receipts, disbursements, resources and obligations of county government shall be properly and systematically accounted for. It is the purpose of this chapter to prescribe the powers and duties of the county executive and the department in securing fiscal controls, consolidating county budgetary and accounting systems, providing financial reports to management promoting coordinated financial management.

(Added Ord. 82-133, § 2, Dec. 29, 1982; Amended Ord. 83-154 § 1, Dec. 23, 1983; Amended Ord. 86-005, February 5, 1986; Amended Ord. 01-064, August 29, 2001, Eff date Sept. 10, 2001; Ord. 06-090, November 20, 2006, Eff date Jan. 1, 2007).

2.100.020 Definitions.

The following definitions shall apply to terms used in this chapter:

(1) "Department" means the Snohomish county department of finance.

(2) "Director" means the director of the department of finance.

(3) "County personnel system" means the policies and procedures contained in Title 3A SCC and amendments thereto.

(4) "Exempt personnel system" means the policies and procedures contained in chapter 3.68 SCC and amendments thereto.

(5) "Public funds" means all moneys, including cash, checks, bills, notes, drafts, and bonds, and any other negotiable paper collected or disbursed by the county whether held in trust or for operating purposes.

(6) "Agency" means and includes every county office, officer, and every department, division, board and commission.

(7) "Organizational unit" means a programmatic division within agencies of county government.

(8) "Budget revision" means budget transfers and emergency and supplemental appropriations that occur subsequent to adoption of the budget.

(9) "GASB" means the governmental accounting standards board established by financial accounting foundation.

(10) "Cash management" means the receipting and depositing of money, custody of money and securities, disbursement of funds upon proper authorization, control and management of banking services and agreements, including other forms of financial transactions or services offered through banking agreements, and investment of cash.

(Added Ord. 82-133, § 2, adopted December 29, 1982; Amended Ord. 86-005, February 5, 1986; Amended Ord. 96-049 § 2, July 10, 1996, Eff. date July 22, 1996; Amended Ord. 01-064, Amended Ord. 01-064, August 29, 2001, Eff date September 10, 2001; Ord. 06-090, November 20, 2006, Eff date Jan. 1, 2007; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Ord. 07-138, Dec. 5, 2007, Eff date Jan. 1, 2008).

2.100.030 Authority and function.

The department shall have the authority to implement administrative policies and procedures that provide for a comprehensive, orderly basis for program planning, budget development, and fiscal management and control, including efficient accounting and reporting procedures for county government and may include, in addition, such procedures as will generally promote more efficient management of public funds. To this end, all officers and employees of the county shall furnish the department with information and records that the director may request as he deems necessary to further the purposes of this chapter. Such information and records shall be submitted in a timely manner and in such form as the director may specify. The department’s functions and responsibilities shall include but not be limited to the following:

(1) Develop and implement a modern and complete accounting system for each agency to the end that all revenues, expenditures, receipts, disbursements, resources and obligations of the county shall be properly and systematically accounted for. The accounting system shall include the development of accurate, timely records and reports of all financial affairs of the county. The director may require such financial, statistical and other reports as is deemed necessary from all agencies covering any period;

(2) Develop and implement financial control systems for the receipt and disbursement of all public funds of the county not expressly required by other ordinances to be received or disbursed by some other agency. The established financial controls shall provide for authentication and certification by the department head or the department head’s designee that the services have been rendered or the materials have been furnished or, in the case of loans or grants, that the loans or grants are authorized by law or, in the case of payments for services to be performed, that a written contract for such services is currently in effect and available for review;

(3) Assist in establishing and maintaining efficient cash management procedures. The department shall assure compliance with established cash management procedures by county departments;

(4) Manage the county’s debt obligations;

(5) Establish and maintain procedures for the proper accounting and reporting of county fixed assets;

(6) Establish procedures for the preparation of fiscal impact notes. Such fiscal impact notes shall be prepared for all ordinances, contracts and grants that may have a significant budgetary impact in current and/or future years. The agency responsible for initiating the ordinance, contract or grant shall prepare the fiscal impact note under the direction of and in accordance with the procedures established by the department;

(7) Develop a spending plan for the current expense fund that shows the total estimated expenditures by month. Such plan shall be based upon appropriations that are proposed by the executive in the preliminary budget required by the provisions of SCC 4.26.060. Such plan shall be updated from time to time in order to reflect the final adopted budget and any subsequent budget revisions;

(8) Maintain a schedule of projected cash flows, by month, for the current expense fund. Develop a monthly report that compares actual with estimated cash flow;

(9) Prepare budget documents under the supervision and authority of the executive in accordance with chapter 4.26 SCC;

(10) Monitor and evaluate the performance of organizational units in meeting the goals and objectives as established through the budgetary process;

(11) Provide budgetary administration by preparing, monitoring, and inputting budget revisions subsequent to adoption of the original budget. The financial system shall be updated by such budget revisions in a timely manner;

(12) Produce the county’s comprehensive annual financial report in a timely manner and in accordance with generally accepted accounting principles as established by the GASB;

(13) Establish an automated billing system in order to centralize the billing and collection functions when goods or services are sold to non-county entities on a contract or interlocal agreement;

(14) Establish administrative procedures related to contract administration including but not limited to inventorying, categorizing, accounting, and monitoring terms and conditions of contracts entered into by all county organizational units;

(15) Develop the six year capital improvement plan as required by charter under the supervision and authority of the executive;

(16) Establish and administer a county safety program in accordance with the rules of the Washington Industrial Safety and Health Act (WISHA). The program shall include the development of a safety organization, and shall establish management accountability for a safe working environment, provide training to identify hazards and prevent injury and report results to enhance risk assessment and to allow for program evaluation;

(17) Management of the county purchasing division in accordance with chapter 3.04 SCC;

(18) Perform such other duties as may be required to further the purposes of this chapter; and

(19) Develop and establish credit card and credit card account policies and procedures that are consistent with chapter 4.03 SCC and are appropriate and suitable for county business purposes. Such policies and procedures shall include a determination of which individuals, departments or divisions should be issued credit cards.

(Added Ord. 82-133, § 2, Dec. 29, 1982; Amended Ord. 83-154, § 2, Dec. 23, 1983; Amended Ord. 86-005, February 5, 1986; Amended Ord. 01-064, August 29, 2001, Eff date Sept. 10, 2001; Ord. 04-115, Nov. 22, 2004, Eff. date Jan. 1, 2005; Amended Ord. 05-017, May 11, 2005, Eff date May 26, 2005; Ord. 06-090, November 20, 2006, Eff date Jan. 1, 2007; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Ord. 07-138, Dec. 5, 2007, Eff date Jan. 1, 2008; Amended by Amended Ord. 12-026, June 6, 2012, Eff date Jan. 1, 2013).

2.100.035 Council access to financial records and data.

In developing and implementing financial management systems as required by this chapter, the department shall incorporate effective methods of providing and facilitating county council access to county financial records and data. In addition to other actions required by this section, the department shall provide council staff with (a) unrestricted access to county financial management systems, records (subject to appropriate "read only" or other safeguards); and (b) copies of contracts, invoices, payment records, and other documents and information promptly upon written request.

(Added Ord. 07-124, Nov. 19, 2007, Eff date Dec. 17, 2007)

2.100.040 Director.

The director of the department of finance shall:

(1) Supervise and administer the activities of the department subject to the delegation of authority and supervision vested in the executive;

(2) Exercise all the powers and perform all the duties prescribed by ordinance with respect to the administration of the financial management system;

(3) Advise the county executive and the county council with respect to matters affecting the financial management of public funds;

(4) Appoint all officers and employees of the department in accordance with the rules of the county personnel system, the exempt personnel system and charter section 3.60;

(5) Act as the county’s auditing officer pursuant to RCW 42.24.080;

(6) In accordance with chapter 2.10 SCC and amendment thereto the director may, upon approval by the county executive, enter into contracts on behalf of the county to carry out the purposes of this chapter. The director may act for the county initiating or participating in any intra or inter governmental agency program relative to the purpose of this chapter and may accept, on behalf of the county, grants, entitlements and shared revenue of every kind and nature. The director may delegate functions, powers and duties to other officers and employees of the department as (s)he deems expedient to further the purposes of this chapter.

(Added Ord. 82-133, § 2, Dec. 29, 1982; Amended Ord. 83-154, § 3, Dec. 23, 1983; Amended Ord. 86-005, February 5, 1986; Amended Ord. 96-049 § 2, July 10, 1996, Eff. date July 22, 1996).

2.100.050 Appointment of director.

The director shall be appointed by the executive subject to confirmation by the county council. The director shall serve at the pleasure of the executive and shall be subject to the county exempt personnel system.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.060 Organization by director.

The director may create and reassign divisions, positions and functions within the department; PROVIDED, That any budget appropriations or transfers required by such actions shall first be approved by the council; and PROVIDED FURTHER, That personnel changes shall be made in conformance with the applicable provisions of the county personnel system or exempt personnel employee system.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.070 Transfer of certain powers and duties.

It is the intent of this chapter to assign to the department of finance authority for developing and maintaining accounting, reporting and other financial management systems necessary for effective financial management of public funds among county agencies.

To this end:

(1) All powers and duties and functions of the county auditor relating to the collection, disbursement, and financial management of public funds are hereby transferred to the department of finance as the county executive may direct.

(2) All powers and duties and functions of the county treasurer relating to the establishment and maintenance of financial controls on the collection, disbursement and financial management of public funds prior to deposit of such funds with the county treasurer are hereby transferred to the department of finance as the county executive may direct.

(3) All powers and duties and functions of all other county agencies relating to the collection, disbursement and financial management of public funds prior to deposit of such funds with the county treasurer are hereby transferred to the department of finance as the county executive may direct.

(Added Ord. 82-133, § 2, Dec. 29, 1982; Amended Ord. 83-154, § 3, Dec. 23, 1983; Amended Ord. 01-064, August 29, 2001, Eff date Sept. 10, 2001).

2.100.080 Reserved powers.

The following powers and duties granted by state statute or county code provisions are deemed not subject to provisions of this chapter and reserved as follows:

(1) To the county auditor: all powers, authorities, and duties provided in SCC 2.10.050.

(2) To the county treasurer:

(a) All powers and duties with respect to tax collections and administration as provided by state law; provided however, that the County Council shall not authorize any cancellation, correction, petition or claim brought pursuant to chapter 84.48 RCW, or chapter 84.68 RCW, or chapter 84.69 RCW, or any part thereof, for more than three years preceding the year in which the error is discovered or after the due date of the payment sought to be refunded.

(b) All powers and duties with respect to the collection, disbursement and management of junior taxing district funds, including the duties of fiscal agent as provided by state law.

(c) All powers and duties with respect to cash management and the management of short and long term investment of all public funds of the county and funds of special purpose taxing districts that are in the treasurer’s custody but are not needed for immediate expenditure. The treasurer shall release county funds including redeeming county warrants issued, in accordance with the established financial controls of the department of finance.

(d) Except for the management of nonbanking related purchase cards, all powers and duties associated with contracting for banking services, including other forms of financial transactions or services offered through banking agreements.

(3) With the exception of subsection (2)(b) of this section the reservation of powers and duties as stated above shall not include any powers and duties with respect to the performance of any audit functions, all of which are vested in the department of finance.

(Added 82-133, § 2, Dec. 29, 1982; amended 83-155, § 3, Dec. 23, 1983; Amended Ord. 87-006, March 23, 1987; Amended Ord. 01-064, August 29, 2001, Eff date Sept.10, 2001; Amended by Amended Ord. 13-008, March 13, 2013, Eff date March 24, 2013; Amended by Ord. 17-005, Feb. 8, 2017, Eff date Feb. 19, 2017).

*Code reviser’s note: See SCC 2.100.070 which transfers functions of the county auditor.

2.100.090 Transfer of employees.

All employees of the county auditor, the county treasurer, as well as any other county agency engaged in duties pertaining to the functions transferred by this chapter, shall be transferred to the jurisdiction of the department of finance. Any employee subject to the county personnel system or exempt personnel system may be assigned to the department to perform his/her usual or similar duties upon the same terms as formerly, without loss of rights under the personnel system applicable to such employee.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.100 Transfer of documents, property, records, etc.

All reports, documents, surveys, books, records, files, papers or other writings in the possession of the county auditor, county treasurer, or any other agency relating to the functions transferred by this chapter, shall be delivered to the custody of the department of finance upon the request of the director. All cabinets, furniture, office equipment, and other tangible property employed in carrying out the functions transferred by this chapter shall be made available to the department. All funds, credits or other assets held in connection with the functions herein transferred shall be assigned to the department.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.110 Questions concerning transfers of powers and duties.

Whenever any question arises as to the transfer of powers, duties and functions from the county auditor, county treasurer or any other agency to the department of finance, the county executive shall make a final determination thereon and certify the same to the agencies concerned in connection with such determinations.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.120 Federal and state requirements for receipt and control of funds.

If any part of this chapter is ruled to be in conflict with federal or state law or requirements which are a prescribed condition of the allocation of federal or state funds to the county, or otherwise relate to and control, in any manner of funds by the county, such conflicting part of this chapter is declared to be inoperative solely to the extent of the conflict. No such determination shall affect the operation of the remainder of this chapter. Any internal reorganization carried out under the terms of this chapter shall meet federal and state requirements which are a necessary condition to the receipt of federal or state funds by the county.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.130 Severability.

If any provision of this chapter is held invalid, the remainder of the chapter shall not be affected.

(Ord. 82-133 § 2, adopted December 29, 1982).

2.100.140 Effective date.

This chapter shall be effective January l, 1982.

(Ord. 82-133 § 2, adopted December 29, 1982).